UPDATE. I neglected to say my spouse had a G-4 visa, so was exempt from US income taxes. So, I can report all her income for 2024 and 2025 and we are good for MFJ and the standard deduction. But my last two questions remain concerning requesting resident status for 2024 and/or 25 and which 1042-S forms to get her capital gains from. The idea of not reporting her investment earnings for 2024 is now moot because we will be reporting her wages, although they are not taxable. Thanks for your continued interest.
